ITC credit in GST

no bcoz this(SGST- and IGSt) is not output tax

No, C can can't claim Itc unless IGST is charges on invoice.

No

No he cannot take itc

Here what I understand your query A of Delhi placed Order to B of Delhi to Deliver goods to C of Jharkhand.

Refering to Section 10(1)(b) of IGST Act, B of Delhi issue a Tax Invoice to A of Delhi charging CGST + SGST instead of IGST as it will be treated as transfer of document.

and,

A of Delhi will issue Tax Invoice to C of Jharkhand charing IGST..C of Jharkhand be A of Delhi's Branch, Warehouse, of Agent (shall be treated as different entity to transfer credit of IGST) or independant person even.

JH party can request the Delhi party to amend the invoice.(or) They can wait till the Inputs come in their GSTR-2A and then claim input.